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Restrictions on distribution of profits and dividends (Details) - ARS ($) $ / shares in Units, $ in Millions |  |  | 12 Months Ended
--- | --- | --- | ---
May 11, 2015 | Apr. 29, 2015 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Restrictions on distribution of profits and dividends |  |  |  |  |  |  |  |
Minimum percentage of net income to be appropriated |  |  | 5.00% |  |  |  |  |
Threshold percentage of statutory reserves of the outstanding capital, used as criteria of allocation requirement |  |  | 20.00% |  |  |  |  |
Retained earnings |  |  | $ 7,630 |  |  |  |  |
Voluntary reserve for future dividends payment |  |  | 9,730 |  |  |  |  |
Dividends declared and paid by Telecom Argentina during the year ($4.28, $2.06 and $0.83 peso per share, respectively) | $ 804 |  | $ 4,151 | [1] | $ 2,000 | [2] | $ 804 | [3]
Dividends declared and paid per share |  | $ 0.83 | $ 4.28 |  | $ 2.06 |  | $ 0.83 |
Proposed for approval at the Annual General Meeting (not recognized as a liability as of December 31) |  |  | $ 1,989 |  |  |  |  |
[1] | As approved by the Company’s Board of Directors’ Meeting held on December 18, 2017. The amount in pesos is $ 4,150,312,272, which was rounded in this Consolidated Statement of changes in equity to be presented in millions of pesos to 4,151.
[2] | As approved by the Company's Board of Directors' Meeting held on April 29, 2016.
[3] | As approved by the Company’s Ordinary Shareholders’ Meeting held on April 29, 2015.

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- Definition The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 137 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_137_a&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 10 -IssueDate 2017-01-01 -Paragraph 13 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=10&date=2017-03-01&anchor=para_13&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_106_d&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount, per share, of dividends recognised as distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 107 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_107&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_78_e&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph IG6 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2017-03-09 + Details
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- Definition Minimum percentage of net income for the year in accordance with the statutory books, plus/less previous years adjustments and accumulated losses must be appropriated to statutory reserve by the entity. + References No definition available. + Details
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- Definition The threshold percentage criteria expressed as a percentage of outstanding capital for the transfer of net income by the entity to statutory reserves. If the statutory reserves exceed the specified threshold of the outstanding capital, further appropriation is not required. + References No definition available. + Details
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